COB 3.2.6

An Authorised Firm must ensure that any information or representation relating to past performance, or any future forecast based on past performance or other assumptions, which is provided to or targeted at Retail Clients:

(a) presents a fair and balanced view of the financial products or financial services to which the information or representation relates;
(b) identifies, in an easy to understand manner, the source of information from which the past performance is derived and any key facts and assumptions used in that context are drawn; and
(c) contains a prominent warning that past performance is not necessarily a reliable indicator of future results.
Derived from DFSA RM56/2008 (Made 1st July 2008). [VER14/07-08]